Komori
Results9990SAC'S BAR HOLDINGS INC.Retail

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue increased 3.5% year on year, while operating profit decreased 1.5% and interim net income attributable to owners of the parent decreased 0.9%. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
3.5
Year-on-year increase in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales25,384¥ millionYear on year +3.5%Progress 47.4%
Operating profit1,347¥ millionYear on year -1.5%Progress 40.2%
Ordinary income1,435¥ millionYear on year +1.2%Progress 41.9%
Net income attributable to owners of the parent853¥ millionYear on year -0.9%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥29.25
Financial position at period-end
Total assets41,319¥ million
of which net assets 30,811 ¥ millionEquity ratio 74.6%vs. prior year-end +0.5pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Cash inflows and outflows
Operating+1,537
Investment-527
Financials-1,161
Net change-151

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥5,604 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥53,513 million (YoY +4.4%)
Operating profit¥3,348 million (YoY +5.8%)
Ordinary income¥3,426 million (YoY +5.1%)
Profit attributable to owners of the parent¥2,112 million (YoY +10.8%)
Annual Dividend Forecast¥35 → ¥35(0.0%)
Factors Behind Changes in Business Performance

Revenue increased, supported by resilient inbound demand, strong domestic demand and strong sales of character collaboration products, general merchandise and travel bags, while the company faced higher raw material and energy costs, labour costs and logistics expenses, reduced handling of imported bags due to yen depreciation, and ¥79 million in disaster-related losses.

Disclosure regarding the going concern assumption

No applicable matter

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Impairment loss¥2 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of non-current assets ¥8 million, Impairment loss ¥2 million, Disaster losses ¥79 million
Depreciation and amortization¥291 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End29,859,900
Treasury Shares at Period-End582,376
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥25,384 million (YoY +3.5%)
Operating profit¥1,347 million (YoY -1.5%)
Ordinary income¥1,435 million (YoY +1.2%)
Profit attributable to owners of the parent¥853 million (YoY -0.9%)
Net income per share¥29.25
Equity ratioEnd of the current fiscal period 74.6 / End of previous period 74.1
Total assets¥41,319 million
Net assets¥30,811 million
Cash flows from operating activities¥1,537 million
Cash flows from investing activities¥-527 million
Cash flows from financing activities¥-1,161 million
Cash and cash equivalents at end of period¥5,604 million
Full-year earnings forecastNet Sales ¥53,513 million (YoY +4.4%) / Operating profit ¥3,348 million (YoY +5.8%) / Ordinary income ¥3,426 million (YoY +5.1%) / Profit attributable to owners of the parent ¥2,112 million (YoY +10.8%)
Annual Dividend Forecast¥35 → ¥35(0.0%)
Depreciation and amortization¥291 million
Impairment loss¥2 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of non-current assets ¥8 million, Impairment loss ¥2 million, Disaster losses ¥79 million
Disclosure regarding the going concern assumptionNo applicable matter
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End29,859,900
Treasury Shares at Period-End582,376
Factors Behind Changes in Business PerformanceRevenue increased, supported by resilient inbound demand, strong domestic demand and strong sales of character collaboration products, general merchandise and travel bags, while the company faced higher raw material and energy costs, labour costs and logistics expenses, reduced handling of imported bags due to yen depreciation, and ¥79 million in disaster-related losses.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Revenue increased, supported by resilient inbound demand and strong domestic demand. Character collaboration products, general merchandise and travel bags performed well, while the company incurred higher raw material and energy costs, labour costs and logistics expenses, as well as ¥79 million in disaster-related losses.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | SAC'S BAR HOLDINGS INC. (9990) timely disclosure | Komori